Diplomatic privileges: officials retain tax immunities and are not treaty residents if taxed by host state only on local-source income. The provision preserves fiscal privileges of diplomatic and consular officials under international law and special agreements and provides that a member of a Contracting State's diplomatic, consular or permanent mission who is taxable in the host State only on income from sources therein shall not be deemed a resident of that host State for the purposes of the Convention.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Diplomatic privileges: officials retain tax immunities and are not treaty residents if taxed by host state only on local-source income.
The provision preserves fiscal privileges of diplomatic and consular officials under international law and special agreements and provides that a member of a Contracting State's diplomatic, consular or permanent mission who is taxable in the host State only on income from sources therein shall not be deemed a resident of that host State for the purposes of the Convention.
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